alleryStart learning →Which asset is outside the measurement requirements of Ind AS 105?
APlant held for sale
BIntangible assets
CDeferred tax assets
DBuildings held for sale
Answer & Solution
Correct answer: C. Deferred tax assets
Deferred tax assets stay measured under Ind AS 12 even when part of a disposal group.
Keep practising Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations
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Related questions
A gain or loss on a held for sale asset not recognised by the sale date is recognised:A held for sale asset must be available for immediate sale subject only to terms that are:A held for sale asset must be marketed at a price that is:Highly probable assessment considers the probability of:Where an asset is part of a disposal group, the measurement rules apply to:A disposal group includes goodwill when it is a cash-generating unit to which goodwill hasA disposal group impairment loss reduces assets in the order set out in which standard?Non-current assets are reclassified as current only when they: